Lithium Ion Cells for Emergency LED Lights qualify for customs duty exemption; no distinction between LED and Emergency LED.

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Full Text of the Document

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....Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a value-added one. Further, Emergency LED light cannot be excluded from scope of entry referring to LED Light for want of anything specific anywhere in the law providing that LED Emergency Light is distinct from LED light. Further, Li-Ion cells are integral part of LED Emergency Light. when specifically designed for use therein. - Benefit of exemption allowed - AAR....